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    <description>Annual performance monitoring of Special Economic Zone units is based on an Annual Performance Report certified by an independent Chartered Accountant before the end of the third quarter of the following financial year. Units not completing one year of production are excluded, and units with less than five completed years are monitored only for the years completed. Units with negative Net Foreign Exchange in the first and second years are placed on a Watch List, followed by a Show Cause Notice if negativity continues through the third year.</description>
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